Dorset Council (24 012 351)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 29 Oct 2024
The Ombudsman's final decision:
Summary: We will not investigate this complaint about the council tax premium charge on an empty property. This is because it would be reasonable for the complainant to appeal to the Valuation Tribunal.
The complaint
- The complainant, Mr X, complained has been incorrectly charged the empty homes council tax premium and wants the Council to waive this charge.
The Ombudsman’s role and powers
- The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
- The law says we cannot normally investigate a complaint when someone can appeal to a tribunal about the same matter. However, we may decide to investigate if we consider it would be unreasonable to expect the person to appeal. (Local Government Act 1974, section 26(6)(a), as amended)
- The Valuation Tribunal deals with appeals against decisions on council tax liability. This includes appeals about the premium.
How I considered this complaint
- I considered information provided by Mr X and reviewed the Council’s ‘empty homes premium’ scheme.
- I considered the Ombudsman’s Assessment Code.
My assessment
- The law permits councils to charge a council tax premium for properties that have been empty and unfurnished for at least one year. Change of ownership does not affect liability for the charge.
- Mr X has had repair and renovation work carried out since he bought the property and before he moves in.
- Mr X is unhappy the Council has applied the premium. He accepts the property has been empty for more than year, but this includes four months before he purchased it.
- I will not investigate Mr X's complaint. This is because he can appeal to the Valuation Tribunal if he thinks the Council is wrong to charge the premium. The Tribunal is the appropriate body to consider council tax disputes, and can quash his liability if it upholds an appeal.
Final decision
- We will not investigate this complaint because it would be reasonable for Mr X to appeal to the Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman